https://www.taxtmi.com/caselaws?id=127585 A bona fide non-proprietary members' club supplying goods to its own members is not automatically treated as a dealer liable to sales tax merely because the Act refers to clubs, supply, and business; those terms must be read in context and the supply must bear a commercial character akin to sale for price. A surplus collected from members for club amenities does not by itself create taxable business, though liability may arise if dealings are with non-members or are not genuine. A notice demanding registration as a dealer is premature if issued before examination of the club's accounts and records, because the authority must first be satisfied on the factual material that taxable business exists. en-us Thu, 11 Apr 1957 00:00:00 +0530 Tue, 12 Mar 2013 15:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127585 A bona fide non-proprietary members' club supplying goods to its own members is not automatically treated as a dealer liable to sales tax merely because the Act refers to clubs, supply, and business; those terms must be read in context and the supply must bear a commercial character akin to sale for price. A surplus collected from members for club amenities does not by itself create taxable business, though liability may arise if dealings are with non-members or are not genuine. A notice demanding registration as a dealer is premature if issued before examination of the club's accounts and records, because the authority must first be satisfied on the factual material that taxable business exists. Case-Laws VAT and Sales Tax Thu, 11 Apr 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127585